ID H0033

Exempts food sold for human consumption from Idaho sales and use tax, using the federal SNAP program definition, effective June 1, 2023; excludes restaurant meals, heated foods, mixed ingredients, and foods sold with eating utensils.

Increases the sales tax revenue-sharing distribution to cities and counties from 11.5% to 13.2% of collected revenues, with $4 million quarterly transferred to the state public defense fund beginning fiscal year 2025.

Repeals the food tax credit (Section 63-3024A) effective January 1, 2024, replacing the credit system with a direct sales tax exemption on eligible food items.

Repeals two information-sharing agreement provisions (Sections 63-3077G and 63-3077H) and removes references to the food tax credit from child support law (Section 32-706).

Distributes $330 million annually to the public school income fund and $80 million to the in-demand careers fund beginning fiscal year 2024, with effective dates staggered from June 2023 through January 2024.